Abstract
A conclusive story can be made out of equal absolute and equal proportional sacrifice rules if only income after some poll tax of equal total revenue is taken as basis for distributional comparisons.
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Buchholz, W., Richter, W.F. & Schwaiger, J. Distributional implications of equal sacrifice rules. Soc Choice Welfare 5, 223–226 (1988). https://doi.org/10.1007/BF00735762
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DOI: https://doi.org/10.1007/BF00735762